태양금속공업 사업보고서 (2017.12)
4. 재무제표

재무상태표
제 53 기 2017.12.31 현재
제 52 기 2016.12.31 현재
제 51 기 2015.12.31 현재
(단위 : 원)

제 53 기	제 52 기	제 51 기

자산

Ⅰ.유동자산	165,063,434,788	150,284,033,515	156,244,550,824

(1)현금및현금성자산	7,631,905,129	2,358,076,247	4,954,909,300

(2)단기금융상품	8,727,500,000	3,887,500,000	3,000,000,000

(3)유동단기매매금융자산	70,451,390	65,263,515	69,250,155

(4)매출채권	117,369,261,348	117,797,584,421	111,280,445,995

대손충당금	(1,538,867,859)	(1,533,684,894)	(1,497,084,877)

(5)단기미수금	2,668,171,675	1,984,296,909	2,423,112,447

대손충당금	(83,429,318)	(84,139,684)	(56,836,096)

(6)단기미수수익	53,004,685	66,116,868	63,912,250

(7)단기선급금	1,805,000,511	796,796,532	1,516,655,728

대손충당금	(673,839,961)	(673,839,961)	(673,839,961)

(8)단기선급비용	602,280,840	391,409,469	471,806,448

(9)단기대여금	0	0	0

(10)부가가치세대급금	3,306,172,001	3,036,764,919	2,858,293,906

(11)재고자산	25,125,824,347	22,191,889,174	31,833,925,529

1.상품	2,442,842,787	1,225,722,576	1,406,645,176

2.제품	5,690,661,068	6,005,019,061	12,693,951,259

3.재공품	7,673,330,828	7,822,943,746	7,642,379,626

4.원재료	2,286,516,475	2,639,003,394	2,536,853,366

5.저장품	6,206,726,613	4,471,140,245	7,329,610,231

6.미착품	825,746,576	28,060,152	224,485,871

Ⅱ.비유동자산	174,193,983,357	175,597,341,120	177,617,407,410

(1)장기금융상품	9,800,000	389,800,000	647,300,000

(2)종속기업에 대한 투자자산	65,330,955,373	65,352,234,301	65,379,441,416

(3)기타비유동금융자산	6,921,610,629	6,862,877,879	6,810,358,158

(4)유형자산	96,344,282,263	97,667,026,023	99,458,453,275

1.토지	67,173,278,135	67,115,740,135	67,115,740,135

2.건물	18,760,908,585	18,772,047,843	18,729,047,843

감가상각누계액	(7,803,321,680)	(7,427,501,549)	(7,046,943,184)

3.구축물	8,761,871,558	8,755,871,558	7,237,471,558

감가상각누계액	(6,179,212,368)	(5,950,424,385)	(5,717,816,970)

4.기계장치	87,018,167,297	86,249,481,686	82,968,216,877

감가상각누계액	(71,350,693,986)	(68,332,000,466)	(65,814,156,694)

정부보조금	(3,708,023,732)	(4,114,723,733)	(4,521,423,734)

5.공구와기구	14,271,548,502	14,207,898,502	14,934,268,736

감가상각누계액	(14,018,797,431)	(13,813,467,924)	(14,268,170,819)

6.집기	4,220,688,433	4,053,513,868	4,147,117,034

감가상각누계액	(3,701,120,142)	(3,552,379,814)	(3,773,896,861)

7.차량운반구	1,147,283,572	1,191,564,805	1,173,560,445

감가상각누계액	(882,912,739)	(989,724,614)	(1,111,212,419)

8.건설중인자산	2,634,618,259	1,501,130,111	5,406,651,328

정부보조금	0	0	0

(5)영업권 이외의 무형자산	1,037,528,230	831,522,995	832,375,800

1.저작권, 특허권, 기타 산업재산권, 용역운영권	3,948,930	2,343,695	3,196,500

2.기타무형자산	1,033,579,300	829,179,300	829,179,300

(6)투자부동산	4,065,970,536	4,086,487,842	4,107,005,148

(7)장기매출채권 및 기타비유동채권	483,836,326	407,392,080	382,473,613

1.장기매출채권	0	0	0

대손충당금	0	0	0

2.장기보증금자산	453,908,600	406,808,600	381,509,600

3.장기미수금	674,260,220	706,337,150	622,443,385

대손충당금	(644,332,494)	(705,753,670)	(621,479,372)

자산총계	339,257,418,145	325,881,374,635	333,861,958,234

부채

Ⅰ.유동부채	166,801,186,442	153,220,407,910	155,798,554,940

(1)단기매입채무	63,615,551,906	64,728,621,780	73,021,879,826

(2)단기차입금	77,529,818,513	63,121,923,985	74,136,053,148

(3)단기미지급금	6,135,704,128	4,768,879,666	4,436,106,576

(4)부가가치세예수금	0	0	0

(5)단기선수금	186,710,552	194,210,552	194,423,027

(6)단기예수보증금	375,175,456	361,414,356	482,317,722

(7)단기미지급비용	870,376,887	903,054,688	828,855,160

(8)미지급배당금	0	0	0

(9)미지급법인세	862,807,496	1,612,430,590	1,653,257,556

(10)유동성장기차입금	16,266,560,000	16,575,000,000	79,050,000

(11)유동성사채	0	0	0

(12)단기임대보증금	394,000,000	394,000,000	394,800,000

(13)단기기타보증금	120,500,000	124,500,000	120,500,000

(14)당기법인세부채	0	0	0

(15)유동금융보증부채	443,981,504	436,372,293	451,311,925

Ⅱ.비유동부채	49,216,639,635	52,475,814,551	65,246,970,392

(1)장기차입금	21,499,840,000	25,500,000,000	40,075,000,000

(2)사채	0	0	0

(3)이연법인세부채	2,143,974,507	2,913,812,062	4,074,236,176

(4)비유동종업원급여충당부채	27,397,610,590	25,844,156,342	22,853,012,244

(5)퇴직보험예치금	(1,812,145,625)	(1,798,402,155)	(1,781,935,313)

(6)국민연금전환금	(136,066,900)	(136,066,900)	(137,925,400)

(7)비유동금융보증부채	123,427,063	152,315,202	164,582,685

부채총계	216,017,826,077	205,696,222,461	221,045,525,332

자본

Ⅰ.자본금	20,000,000,000	20,000,000,000	20,000,000,000

(1)보통주자본금	18,350,000,000	18,350,000,000	18,350,000,000

(2)우선주자본금	1,650,000,000	1,650,000,000	1,650,000,000

Ⅱ.자본잉여금	20,251,411,054	19,145,408,225	19,145,408,225

(1)주식발행초과금	19,145,408,225	19,145,408,225	19,145,408,225

(2)자기주식처분이익	1,106,002,829	0	0

(3)기타자본잉여금	0	0	0

Ⅲ.기타자본구성요소	(123,003,809)	(494,155,980)	(494,155,980)

(1)자기주식	(123,003,809)	(494,155,980)	(494,155,980)

Ⅳ.기타포괄손익누계액	142,846,955	101,965,010	22,814,900

(1)매도가능금융자산평가이익	142,846,955	101,965,010	22,814,900

(2)매도가능금융자산평가손실	0	0	0

(3)지분법기타포괄손익변동	0	0	0

(4)재평가잉여금	0	0	0

Ⅴ.이익잉여금(결손금)	82,968,337,868	81,431,934,919	74,142,365,757

(1)이익준비금	5,810,000,000	5,210,000,000	4,610,000,000

(2)임의적립금	36,160,000,000	33,160,000,000	30,160,000,000

(3)미처분이익잉여금(미처리결손금)	40,998,337,868	43,061,934,919	39,372,365,757

자본총계	123,239,592,068	120,185,152,174	112,816,432,902

자본과부채총계	339,257,418,145	325,881,374,635	333,861,958,234

포괄손익계산서
제 53 기 2017.01.01 부터 2017.12.31 까지
제 52 기 2016.01.01 부터 2016.12.31 까지
제 51 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 53 기	제 52 기	제 51 기

Ⅰ.수익(매출액)	338,292,737,766	350,872,050,803	356,670,510,067

(1)원재료매출액	240,463,100,211	252,607,594,343	259,628,363,408

(2)제품매출액	82,459,395,595	81,520,659,887	80,457,405,762

(3)상품매출액	15,370,241,960	16,743,796,573	16,584,740,897

Ⅱ.매출원가	298,217,208,203	312,077,863,557	318,187,491,853

(1)제품매출원가	202,083,865,682	216,602,839,089	222,038,284,255

(2)상품매출원가	80,784,183,886	79,312,214,199	79,642,540,847

(3)원재료매출원가	15,349,158,635	16,162,810,269	16,506,666,751

Ⅲ.매출총이익	40,075,529,563	38,794,187,246	38,483,018,214

Ⅳ.판매비와관리비	28,349,834,394	28,361,382,118	27,281,189,089

(1)급여	10,295,853,401	10,200,827,587	9,918,172,926

(2)퇴직급여	1,743,086,692	1,178,054,631	1,120,900,735

(3)복리후생비	1,376,193,878	1,417,364,172	1,307,245,850

(4)여비교통비	219,273,105	188,526,301	260,029,794

(5)통신비	60,939,081	68,349,649	71,020,205

(6)세금과공과	443,040,330	413,363,488	381,686,931

(7)차량유지비	172,546,503	255,639,030	222,343,941

(8)감가상각비	295,827,970	296,227,452	268,633,792

(9)접대비	142,390,049	167,078,285	163,830,505

(10)소모품비	849,584,586	589,499,646	584,312,442

(11)도서인쇄비	8,757,211	10,077,800	9,581,200

(12)수선비	38,020,929	13,670,595	11,851,000

(13)교육훈련비	70,530,782	74,485,450	72,084,148

(14)지급수수료	2,368,805,631	2,505,814,138	2,079,728,354

(15)광고선전비	137,305,750	69,662,664	106,541,636

(16)일숙직비	4,080,000	4,720,000	4,360,000

(17)수출제비용	2,390,459,408	2,707,856,228	2,753,506,307

(18)운반비	4,918,791,103	4,928,510,983	5,014,265,254

(19)포장비	2,179,202,770	2,488,958,783	2,376,749,079

(20)임차료	291,020,363	260,714,680	239,103,020

(21)보험료	157,154,122	164,340,422	165,279,470

(22)유류비	0	0	160,000

(23)산재보험료	181,096,800	198,363,530	199,576,189

(24)대손상각비(대손충당금환입)	5,182,965	148,358,700	(86,846,135)

(25)무형자산상각비	690,965	852,805	1,044,130

(26)경상개발비	0	0	2,690,000

(27)기타판매비와관리비	0	10,065,099	33,338,316

Ⅴ.영업이익(손실)	11,725,695,169	10,432,805,128	11,201,829,125

Ⅵ.기타이익	2,363,705,571	5,911,792,859	6,181,515,813

(1)부산물수입	482,411,310	405,741,960	501,443,070

(2)수입임대료	67,309,666	62,366,036	64,448,000

(3)외환차익	629,470,225	1,664,477,687	2,350,103,489

(4)유형자산처분이익	174,150,763	78,161,508	14,508,016

(5)투자자산처분이익	0	0	0

(6)단기매매금융자산평가이익	5,219,235	0	550,445

(7)기타대손충당금환입	62,023,892	0	0

(8)외화환산이익	75,515,834	2,725,211,669	2,258,511,159

(9)파생금융상품평가이익	0	0	0

(10)잡이익	867,604,646	975,833,999	991,951,634

Ⅶ.기타손실	9,803,587,505	3,446,265,324	1,475,831,268

(1)기부금	29,800,000	14,900,000	12,800,000

(2)외환차손	3,673,171,950	2,637,252,018	835,626,925

(3)단기매매금융자산처분손실	0	148,238	0

(4)투자자산처분손실	0	0	0

(5)단기매매금융자산평가손실	0	3,986,640	0

(6)파생금융상품평가손실	0	0	0

(7)매도가능금융자산손상차손	107,544,172	48,008,248	0

(8)유형자산처분손실	0	0	7,233,440

(9)외화환산손실	5,658,498,979	41,253,813	31,137,573

(10)잡손실	334,572,404	700,716,367	589,033,330

Ⅷ.금융수익	344,247,785	418,725,655	491,941,737

(1)이자수익	323,456,065	401,350,775	475,700,287

(2)배당금수익(금융수익)	20,791,720	17,374,880	16,241,450

Ⅸ.금융원가	3,656,224,616	3,969,658,016	5,090,274,887

(1)이자비용	3,656,224,616	3,969,658,016	5,090,274,887

Ⅹ.법인세비용차감전순이익(손실)	973,836,404	9,347,400,302	11,309,180,520

XI.법인세비용	117,295,741	(1,037,487,296)	4,984,876,524

XⅡ.당기순이익(손실)	1,091,132,145	8,309,913,006	6,324,303,996

XⅢ.기타포괄손익	1,280,485,949	(341,318,834)	(1,169,066,579)

(1)당기손익으로 재분류되지 않는항목(세후기타포괄손익)	1,239,604,004	(420,468,944)	(1,128,226,755)

1.확정급여제도의 재측정손익(세후기타포괄손익)	1,239,604,004	(420,468,944)	(1,128,226,755)

(2)당기손익으로 재분류될 수 있는 항목(세후기타포괄손익)	40,881,945	79,150,110	(40,839,824)

1.매도가능금융자산평가손익(세후기타포괄손익)	40,881,945	79,150,110	(40,839,824)

XIV.총포괄손익	2,371,618,094	7,968,594,172	5,155,237,417

XV.주당이익

(1)기본주당이익(손실) (단위 : 원)	29	236	2,393

자본변동표
제 53 기 2017.01.01 부터 2017.12.31 까지
제 52 기 2016.01.01 부터 2016.12.31 까지
제 51 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

자본

자본금	자본잉여금	기타자본구성요소	기타포괄손익누계액	이익잉여금	자본 합계

2015.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	63,654,724	69,546,163,416	108,261,070,385

Ⅱ.회계정책변경에 따른 증가(감소)

Ⅲ.오류수정에 따른 증가(감소)

Ⅳ.배당금지급	(599,874,900)	(599,874,900)

Ⅴ.자기주식 거래로 인한 증감

Ⅵ.당기순이익(손실)	6,324,303,996	6,324,303,996

Ⅶ.기타포괄손익	(40,839,824)	(1,128,226,755)	(1,169,066,579)

2015.12.31 (Ⅷ.기말자본)	20,000,000,000	19,145,408,225	(494,155,980)	22,814,900	74,142,365,757	112,816,432,902

2016.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	22,814,900	74,142,365,757	112,816,432,902

Ⅱ.회계정책변경에 따른 증가(감소)

Ⅲ.오류수정에 따른 증가(감소)

Ⅳ.배당금지급	(599,874,900)	(599,874,900)

Ⅴ.자기주식 거래로 인한 증감

Ⅵ.당기순이익(손실)	8,309,913,006	8,309,913,006

Ⅶ.기타포괄손익	79,150,110	79,150,110

2016.12.31 (Ⅷ.기말자본)	20,000,000,000	19,145,408,225	(494,155,980)	101,965,010	81,431,934,919	120,185,152,174

2017.01.01 (Ⅰ.기초자본)	20,000,000,000	19,145,408,225	(494,155,980)	101,965,010	81,431,934,919	120,185,152,174

Ⅱ.회계정책변경에 따른 증가(감소)

Ⅲ.오류수정에 따른 증가(감소)

Ⅳ.배당금지급	(794,333,200)	(794,333,200)

Ⅴ.자기주식 거래로 인한 증감	1,106,002,829	371,152,171	1,477,156,000

Ⅵ.당기순이익(손실)	1,091,132,145	1,091,132,145

Ⅶ.기타포괄손익	40,881,945	0	40,881,945

2017.12.31 (Ⅷ.기말자본)	20,000,000,000	20,251,411,054	(123,003,809)	142,846,955	82,968,337,868	123,239,592,068

현금흐름표
제 53 기 2017.01.01 부터 2017.12.31 까지
제 52 기 2016.01.01 부터 2016.12.31 까지
제 51 기 2015.01.01 부터 2015.12.31 까지
(단위 : 원)

제 53 기	제 52 기	제 51 기

Ⅰ.영업활동현금흐름	1,375,441,072	9,694,239,436	11,773,748,168

(1)당기순이익(손실)	1,091,132,145	8,309,913,006	6,324,303,996

(2)당기순이익조정을 위한 가감	16,289,365,211	9,578,502,459	14,540,177,789

1.대손상각비	(56,948,577)	148,177,903	(86,846,135)

2.감가상각비	3,667,208,187	3,849,150,173	3,848,630,379

3.무형자산상각비	690,965	852,805	1,044,130

4.퇴직급여	4,080,120,399	3,702,026,397	3,429,338,348

5.외화환산손실	5,658,498,979	41,253,813	31,137,573

6.이자비용	3,656,224,616	3,969,658,016	5,090,274,887

7.유형자산처분손실	0	0	7,233,440

8.투자자산평가손실	0	3,986,640	0

9.만기보유금융자산손상차손	0	48,008,248	0

10.법인세비용	(117,295,741)	1,037,487,296	4,984,876,524

11.투자자산평가이익	(5,219,235)	0	(550,445)

12.이자수익	(323,456,065)	(401,350,775)	(475,700,287)

13.배당수익	(20,791,720)	(17,374,880)	(16,241,450)

14.외화환산이익	(75,515,834)	(2,725,211,669)	(2,258,511,159)

15.유형자산처분이익	(174,150,763)	(78,161,508)	(14,508,016)

(3)영업활동으로인한자산ㆍ부채의변동	(9,972,089,350)	(2,502,734,925)	1,323,416,052

1.매출채권의 감소(증가)	(5,022,689,816)	(3,869,078,130)	(5,831,306,525)

2.미수금의 감소(증가)	61,728,792	488,046,774	(334,591,630)

3.선급금의 감소(증가)	(1,008,203,979)	719,859,196	(590,910,489)

4.선급비용의 감소(증가)	(210,871,371)	80,396,979	155,080,415

5.부가가치세 선급금의 감소(증가)	(269,407,082)	(178,471,013)	287,636,815

6.재고자산의 감소(증가)	(2,933,935,173)	9,642,036,355	11,243,778,821

7.장기미수금의 감소(증가)	0	(83,893,765)	0

8.매입채무의 증가(감소)	(1,113,069,874)	(8,293,258,046)	(1,650,461,079)

9.미지급금의 증가(감소)	1,408,554,721	303,261,264	(400,241,030)

10.미지급비용의 증가(감소)	0	74,199,528	8,933,932

11.단기임대보증금의 증가(감소)	(4,000,000)	4,000,000	0

12.예수금의 증가(감소)	13,761,100	(120,903,366)	190,094,663

13.선수금의 증가(감소)	(7,500,000)	(212,475)	7,307,083

14.퇴직급여채무의 증가(감소)	(886,456,668)	(1,220,412,889)	(1,710,398,542)

15.퇴직보험예치금의 감소(증가)	0	(50,163,837)	(54,008,682)

16.기타비유동부채의 증가(감소)	0	1,858,500	2,502,300

(4)이자수취(영업)	271,851,199	399,146,157	527,013,225

(5)배당금수취(영업)	20,791,720	17,374,880	16,241,450

(6)이자지급(영업)	(3,688,902,417)	(3,969,658,016)	(4,740,151,660)

(7)법인세납부(환급)	(2,636,707,436)	(2,138,304,125)	(6,217,252,684)

Ⅱ.투자활동현금흐름	(6,863,561,198)	(2,613,396,576)	(17,392,176,825)

(1)단기금융상품의 처분	3,670,000,000	0	3,106,000,000

(2)단기투자증권의 처분	31,360	0	0

(3)장기투자증권의 처분	0	946,531	6,916,244

(4)장기금융상품의 처분	0	0	1,500,000

(5)임차보증금의 감소	0	202,000	0

(6)토지의 처분	87,000,000	0	0

(7)건물의 처분	343,000,000	0	0

(8)기계장치의 처분	0	578,481,095	0

(9)기타유형자산의 처분	100,000	8,689,022	0

(10)집기의 처분	0	301,367	7,404,107

(11)차량운반구의 처분	8,622,427	17,286,038	32,727,273

(12)건설중인자산의 처분	0	96,000,000	0

(13)단기금융상품의 취득	(8,130,000,000)	0	(2,198,000,000)

(14)장기금융상품의 취득	(630,000,000)	(530,000,000)

(15)종속기업에 대한 투자자산의 취득	0	0	(11,977,100,631)

(16)임차보증금의 증가	(47,100,000)	(25,501,000)	(80,000,000)

(17)토지의 취득	(144,538,000)	0	0

(18)건물의 취득	(43,000,000)	0

(19)구축물의 취득	(6,000,000)	0	0

(20)기계장치의 취득	(17,700,000)	(220,691,403)	0

(21)기타유형자산의 취득	(14,650,000)	0	(45,140,000)

(22)집기의 취득	(103,209,565)	(194,982,625)	(112,763,603)

(23)차량운반구의 취득	(113,082,497)	(185,580,820)	(49,075,439)

(24)건설중인자산의 취득	(2,189,338,723)	(2,015,546,781)	(5,554,644,776)

(25)저작권, 특허권, 기타 산업재산권, 용역운영권의 취득	(2,296,200)	0	0

(26)기타무형자산의 취득	(204,400,000)	0	0

Ⅲ.재무활동현금흐름	10,815,901,903	(9,669,375,294)	9,757,912,951

(1)단기차입금의 증가	62,733,604,088	34,726,402,754	76,293,916,539

(2)장기차입금의 증가	14,000,000,000	18,000,000,000	28,000,000,000

(3)자기주식의 처분	1,477,155,000	0	0

(4)임대보증금의 증가	0	0	145,000,000

(5)단기차입금의 상환	(48,291,923,985)	(45,716,053,148)	(80,722,378,688)

(6)장기차입금의 상환	(18,308,600,000)	(16,079,050,000)	(8,219,250,000)

(7)사채의 상환	0	0	(5,000,000,000)

(8)임대보증금의 감소	0	(800,000)	(139,500,000)

(9)배당금지급	(794,333,200)	(599,874,900)	(599,874,900)

Ⅳ.현금및현금성자산에 대한 환율변동효과	(53,952,895)	(8,300,619)	755,681

Ⅴ.현금및현금성자산의순증가(감소)	5,273,828,882	(2,596,833,053)	4,140,239,975

Ⅵ.기초현금및현금성자산	2,358,076,247	4,954,909,300	814,669,325

Ⅶ.기말현금및현금성자산	7,631,905,129	2,358,076,247	4,954,909,300

이익잉여금처분계산서
제 53 기 처분확정일 2018.03.23
제 52 기 처분확정일 2017.03.24
제 51 기 처분확정일 2016.03.25
(단위 : 원)

과 목	제53기	제51기	제51기

Ⅰ.처분전이익잉여금	40,998,337,868	43,061,934,919	39,372,365,757

1.전기이월이익잉여금	38,667,601,719	35,172,490,857	34,176,288,516

2.보험수리적손익	1,239,604,004	(420,468,944)	(1,128,226,755)

3.당기순이익	1,091,132,145	8,309,913,006	6,324,303,996

Ⅱ.이익잉여금처분액	3,415,119,300	4,394,333,200	4,199,874,900

1.이익준비금	200,000,000	600,000,000	600,000,000

2.연구개발적립금	1,500,000,000	1,500,000,000	1,500,000,000

3.사업확장적립금	1,500,000,000	1,500,000,000	1,500,000,000

4.현금배당액 주당배당금 보통주 : 당기 5원(1%) 전기 20원(4%) 전전기 15원(3%) 우선주 : 당기 10원(2%) 전기 25원(5%) 전전기 20원(4%)	215,119,300	794,333,200	599,874,900

Ⅲ.차기이월이익잉여금	37,583,218,568	38,667,601,719	35,172,490,857